All of the following data may be needed to determine the fair value of a forward contract at any point in time except
A.
The forward rate when the forward contract was entered into.
B.
The current forward rate for a contract that matures on the same date as the forward contract entered into.
E.
The company's incremental borrowing rate.
J.
、A forward contract may be used for which of the following? K. A fair value hedge of an asset. L. A cash flow hedge of an asset.